Historical developments in the accountancy profession, financial reporting, and accounting theory /
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Main Authors: | |
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Group Author: | |
Published: |
Emerald Publishing,
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Publisher Address: | Bingley, UK : |
Publication Dates: | 2022. |
Literature type: | Book |
Language: | English |
Edition: | First edition. |
Series: |
Studies in the development of accounting thought,
volume 25 |
Subjects: | |
Carrier Form: | xvii, 188 pages : illustrations, forms ; 24 cm. |
Bibliography: | Includes bibliographical references (pages 169-181) and index. |
ISBN: |
9781801178051 1801178054 |
Index Number: | HF5605 |
CLC: | F230-09 |
Call Number: | F230-09/B167 |
Contents: |
Financial reporting and the accountancy profession -- Contrasting institutional logics: historical development of the public accountancy professions in the United Kingdom and France -- A brief history of the United States Standard Auditor's Report -- The history of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures -- The influence of accounting theory on the FASB conceptual framework -- The role of financial reporting in corporate governance -- Accounting measurements and theory -- A genealogy of positivist and critical accounting research -- Principles versus rules-based accounting standards -- The concept of prudence in accounting -- The challenge of measuring intangibles: insights from brand valuation -- The concept of measurement in financial reporting. |